[clang] Assertion `!Qualifier == !QualifierData' failed in -fms-compatibility mode

Reproducer:
https://godbolt.org/z/svvWrzKh4
```cpp
template struct S {
S* __ptr32 __uptr foo() { return 0; }
};

S::foo();
```

Backtrace:
```console
clang++: /root/llvm-project/llvm/tools/clang/include/clang/AST/TypeLoc.h:812: clang::NestedNameSpecifierLoc clang::TagTypeLoc::getQualifierLoc() const: Assertion `!Qualifier == !QualifierData' failed.
PLEASE submit a bug report to https://github.com/llvm/llvm-project/issues/ and include the crash backtrace and dumped files.
Stack dump:
0. Program arguments: /opt/compiler-explorer/clang-assertions-trunk/bin/clang++ -g -o /app/output.s -mllvm --x86-asm-syntax=intel -fno-verbose-asm -S --gcc-toolchain=/opt/compiler-explorer/gcc-snapshot -fcolor-diagnostics -fno-crash-diagnostics -fms-compatibility
1. :5:1: at annotation token
2. :1:30: instantiating class definition 'S'
#0 0x0000000004402488 llvm::sys::PrintStackTrace(llvm::raw_ostream&, int) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x4402488)
#1 0x00000000043ff344 llvm::sys::RunSignalHandlers() (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x43ff344)
#2 0x00000000043ff96c llvm::sys::CleanupOnSignal(unsigned long) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x43ff96c)
#3 0x000000000433e9b8 CrashRecoverySignalHandler(int) CrashRecoveryContext.cpp:0:0
#4 0x000070ad54845330 (/lib/x86_64-linux-gnu/libc.so.6+0x45330)
#5 0x000070ad5489eb2c pthread_kill (/lib/x86_64-linux-gnu/libc.so.6+0x9eb2c)
#6 0x000070ad5484527e raise (/lib/x86_64-linux-gnu/libc.so.6+0x4527e)
#7 0x000070ad548288ff abort (/lib/x86_64-linux-gnu/libc.so.6+0x288ff)
#8 0x000070ad5482881b (/lib/x86_64-linux-gnu/libc.so.6+0x2881b)
#9 0x000070ad5483b517 (/lib/x86_64-linux-gnu/libc.so.6+0x3b517)
#10 0x00000000078bbaa1 (anonymous namespace)::TemplateInstantiator::TransformTagType(clang::TypeLocBuilder&, clang::TagTypeLoc) SemaTemplateInstantiate.cpp:0:0
#11 0x000000000789a38b clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformType(clang::TypeLocBuilder&, clang::TypeLoc) SemaTemplateInstantiate.cpp:0:0
#12 0x00000000078991af clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformType(clang::TypeLocBuilder&, clang::TypeLoc) SemaTemplateInstantiate.cpp:0:0
#13 0x000000000789d6e5 clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformPointerType(clang::TypeLocBuilder&, clang::PointerTypeLoc) SemaTemplateInstantiate.cpp:0:0
#14 0x000000000789a1de clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformType(clang::TypeLocBuilder&, clang::TypeLoc) SemaTemplateInstantiate.cpp:0:0
#15 0x000000000789bb0e clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformAttributedType(clang::TypeLocBuilder&, clang::AttributedTypeLoc) SemaTemplateInstantiate.cpp:0:0
#16 0x000000000789942b clang::TreeTransform<(anonymous namespace)::TemplateInstantiator>::TransformType(clang::TypeLocBuilder&, clang::TypeLoc) SemaTemplateInstantiate.cpp:0:0
#17 0x00000000078c51e9 clang::Sema::SubstFunctionDeclType(clang::TypeSourceInfo*, clang::MultiLevelTemplateArgumentList const&, clang::SourceLocation, clang::DeclarationName, clang::CXXRecordDecl*, clang::Qualifiers, bool) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x78c51e9)
#18 0x000000000792146c clang::TemplateDeclInstantiator::SubstFunctionType(clang::FunctionDecl*, llvm::SmallVectorImpl&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x792146c)
#19 0x000000000797f208 clang::TemplateDeclInstantiator::VisitCXXMethodDecl(clang::CXXMethodDecl*, clang::TemplateParameterList*, clang::TemplateDeclInstantiator::RewriteKind) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x797f208)
#20 0x00000000078a3a7b clang::Sema::InstantiateClassImpl(clang::SourceLocation, clang::CXXRecordDecl*, clang::CXXRecordDecl*, clang::MultiLevelTemplateArgumentList const&, clang::TemplateSpecializationKind, bool) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x78a3a7b)
#21 0x0000000007911d5a clang::Sema::InstantiateClassTemplateSpecialization(clang::SourceLocation, clang::ClassTemplateSpecializationDecl*, clang::TemplateSpecializationKind, bool, bool) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x7911d5a)
#22 0x0000000007991e6e void llvm::function_ref::callback_fn(long) SemaType.cpp:0:0
#23 0x000000000881dca1 clang::StackExhaustionHandler::runWithSufficientStackSpace(clang::SourceLocation, llvm::function_ref) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x881dca1)
#24 0x00000000079a82de clang::Sema::RequireCompleteTypeImpl(clang::SourceLocation, clang::QualType, clang::Sema::CompleteTypeKind, clang::Sema::TypeDiagnoser*) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x79a82de)
#25 0x00000000079a875f clang::Sema::RequireCompleteType(clang::SourceLocation, clang::QualType, clang::Sema::CompleteTypeKind, clang::Sema::TypeDiagnoser&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x79a875f)
#26 0x0000000006f36183 clang::Sema::RequireCompleteDeclContext(clang::CXXScopeSpec&, clang::DeclContext*) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6f36183)
#27 0x000000000713153b clang::Sema::getTypeName(clang::IdentifierInfo const&, clang::SourceLocation, clang::Scope*, clang::CXXScopeSpec*, bool, bool, clang::OpaquePtr, bool, bool, bool, clang::ImplicitTypenameContext, clang::IdentifierInfo**) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x713153b)
#28 0x0000000006d65a1c clang::Parser::ParseDeclarationSpecifiers(clang::DeclSpec&, clang::Parser::ParsedTemplateInfo&, clang::AccessSpecifier, clang::Parser::DeclSpecContext, clang::LateParsedAttrList*, clang::ImplicitTypenameContext) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d65a1c)
#29 0x0000000006d212e7 clang::Parser::ParseDeclOrFunctionDefInternal(clang::ParsedAttributes&, clang::ParsedAttributes&, clang::ParsingDeclSpec&, clang::AccessSpecifier) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d212e7)
#30 0x0000000006d21d5f clang::Parser::ParseDeclarationOrFunctionDefinition(clang::ParsedAttributes&, clang::ParsedAttributes&, clang::ParsingDeclSpec*, clang::AccessSpecifier) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d21d5f)
#31 0x0000000006d2e5a1 clang::Parser::ParseExternalDeclaration(clang::ParsedAttributes&, clang::ParsedAttributes&, clang::ParsingDeclSpec*) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d2e5a1)
#32 0x0000000006d2f4d5 clang::Parser::ParseTopLevelDecl(clang::OpaquePtr&, clang::Sema::ModuleImportState&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d2f4d5)
#33 0x0000000006d0c3da clang::ParseAST(clang::Sema&, bool, bool) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x6d0c3da)
#34 0x0000000004f02368 clang::CodeGenAction::ExecuteAction() (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x4f02368)
#35 0x000000000522e498 clang::FrontendAction::Execute() (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x522e498)
#36 0x00000000051bb53d clang::CompilerInstance::ExecuteAction(clang::FrontendAction&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x51bb53d)
#37 0x0000000005302ffd clang::ExecuteCompilerInvocation(clang::CompilerInstance*) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x5302ffd)
#38 0x0000000000da7e8c cc1_main(llvm::ArrayRef, char const*, void*) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0xda7e8c)
#39 0x0000000000d9ea9a ExecuteCC1Tool(llvm::SmallVectorImpl&, llvm::ToolContext const&, llvm::IntrusiveRefCntPtr) driver.cpp:0:0
#40 0x0000000000d9ec1d int llvm::function_ref&)>::callback_fn&)>(long, llvm::SmallVectorImpl&) driver.cpp:0:0
#41 0x0000000004f79659 void llvm::function_ref::callback_fn>, std::__cxx11::basic_string, std::allocator>*, bool*) const::'lambda'()>(long) Job.cpp:0:0
#42 0x000000000433edf4 llvm::CrashRecoveryContext::RunSafely(llvm::function_ref) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x433edf4)
#43 0x0000000004f7a1c5 clang::driver::CC1Command::Execute(llvm::ArrayRef>, std::__cxx11::basic_string, std::allocator>*, bool*) const (.part.0) Job.cpp:0:0
#44 0x0000000004f32b72 clang::driver::Compilation::ExecuteCommand(clang::driver::Command const&, clang::driver::Command const*&, bool) const (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x4f32b72)
#45 0x0000000004f373a7 clang::driver::Compilation::ExecuteJobs(clang::driver::JobList const&, llvm::SmallVectorImpl>&, bool) const (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x4f373a7)
#46 0x0000000004f41905 clang::driver::Driver::ExecuteCompilation(clang::driver::Compilation&, llvm::SmallVectorImpl>&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0x4f41905)
#47 0x0000000000da437a clang_main(int, char**, llvm::ToolContext const&) (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0xda437a)
#48 0x0000000000cbfdca main (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0xcbfdca)
#49 0x000070ad5482a1ca (/lib/x86_64-linux-gnu/libc.so.6+0x2a1ca)
#50 0x000070ad5482a28b __libc_start_main (/lib/x86_64-linux-gnu/libc.so.6+0x2a28b)
#51 0x0000000000d9e445 _start (/opt/compiler-explorer/clang-assertions-trunk/bin/clang+++0xd9e445)
clang++: error: clang frontend command failed due to signal (use -v to see invocation)
Compiler returned: 134
```

Start with the provided C++ reproducer under -fms-compatibility and trace the TransformTagType entry point in SemaTemplateInstantiate.cpp to the assertion in clang/AST/TypeLoc.h. Investigate the qualifier state during template instantiation; done means the reproducer no longer aborts with the assertion and has regression coverage.

Written by the indexing model from the issue text.